USTAMA ISHLAB CHIQARISH XARAJATLARINING MAZMUNI VA UNI XALQARO STANDARTLARGA MUVOFIQ TAKOMILLASHTIRISH

Dilfuza Tashnazarova

GREEN ECONOMY AND DEVELOPMENT, 2026, vol. 4, issue 4

Abstract: Mazkur maqolada ustama ishlab chiqarish xarajatlarining iqtisodiy mazmuni, ularning tarkibiva tasnifi ilmiy jihatdan yoritilgan. Shuningdek, ustama xarajatlarni hisobga olish va taqsimlash jarayonini xalqaromoliyaviy hisobot standartlari asosida takomillashtirish yo‘nalishlari tahlil qilingan. Xususan, InternationalFinancial Reporting Standards tizimi doirasida IAS 2 (Inventories) talablari asosida ishlab chiqarish ustamaxarajatlarini mahsulot tannarxiga kiritish mexanizmi ko‘rib chiqilgan. Tadqiqot natijasida ustama xarajatlarnirejalashtirish, taqsimlash va nazorat qilishda zamonaviy boshqaruv yondashuvlarini joriy etish zarurligi asoslabberilgan.

Keywords: ustama xarajatlar; ishlab chiqarish tannarxi; IAS 2; xalqaro standartlar; ABC costing; xarajatlarni boshqarish. (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:teu:ged000:v:4:y:2026:i:4:id:10166

DOI: 10.5281/zenodo.19818488

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